Question

A government hospital has the following assets, among others:1. Investments of $2 million from a donation made specifically for the purpose of defraying part of the cost of enlarging the hospital’s pediatric center.2. Cash and investments totaling $750,000 that the hospital board has designated for use for the expansion of the pediatric center.3. $1.5 million restricted by donors to be used to supplement the operating budget of the hospital’s cancer treatment center.4. $2 million restricted by third-party reimbursement agreements to be used to replace certain equipment.

RequiredShow how these amounts should be reported in the hospital’s Statement of Net Position